D is the actual input of the flip flop and S and R are the external inputs. Eight possible combinations are achieved from the external inputs S, R and Qp. But, since the combination of S=1 and R=1 are invalid, the values of Qp+1 and D are considered as “don’t cares”. The logic diagram showing the conversion from D to SR, and the K-map for D in terms of S, R and Qp are shown below.